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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales

Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...

May 15, 2026 267 Views 0 comment Print

ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16

Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...

May 15, 2026 177 Views 0 comment Print

Fee-Based Receipts Cannot Defeat Charitable Status for Environmental Activities: ITAT Delhi

Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...

May 14, 2026 192 Views 0 comment Print

CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai

Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...

May 10, 2026 531 Views 0 comment Print

Section 54F Deduction Cannot Be Denied Without Adequate Opportunity to Furnish Evidence

Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...

May 7, 2026 492 Views 0 comment Print


Latest News


CAAS Moves Supreme Court on ITAT Vacancies

Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...

April 18, 2026 396 Views 0 comment Print

Representation for enhancement of monetary limit for SMC cases before ITAT

Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...

April 4, 2026 1008 Views 0 comment Print

Raj Kundra Gifted Shilpa Shetty ₹12.5 Crore. Now Tax Tribunal Wants to Know How

Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...

March 20, 2026 1077 Views 0 comment Print

Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...

October 17, 2025 777 Views 0 comment Print

ITAT Indore Hybrid Hearing Guidelines from October 9, 2023

Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...

October 4, 2023 1506 Views 0 comment Print


Latest Judiciary


Agricultural Land Cannot Be Treated as Capital Asset Due to Subsequent Commercial Use by Purchaser: ITAT Hyderabad

Income Tax : ITAT Hyderabad held that rural agricultural land situated beyond 8 kilometres from municipal limits cannot be taxed as a capital a...

May 15, 2026 72 Views 0 comment Print

Share Premium Received Through Verified Investors Cannot Be Treated as Bogus Cash Credit: ITAT Delhi

Income Tax : ITAT Delhi deleted a ₹45 lakh addition under Section 68 after finding that the assessee had furnished complete details of invest...

May 15, 2026 66 Views 0 comment Print

Section 69A Addition Upheld Because Assessee Failed to Explain Source of ₹7.5 Cr Cash: ITAT Delhi

Income Tax : ITAT Delhi restored a Section 69A addition after holding that the assessee failed to produce evidence supporting its claim that th...

May 15, 2026 75 Views 0 comment Print

ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income

Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...

May 15, 2026 69 Views 0 comment Print

ITAT Delhi Deletes Capital Addition as No Liability Cessation Was Proved

Income Tax : ITAT Delhi held that addition under Section 41(1) cannot be made without proving cessation of liability. The Tribunal found that f...

May 15, 2026 69 Views 0 comment Print


Latest Notifications


SOPs for sending notice to parties for hearing of cases before ITAT Bench

Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...

July 25, 2025 1164 Views 0 comment Print

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...

April 11, 2025 5808 Views 0 comment Print

Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 2166 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 19944 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

Income Tax : Bhagyalaxmi Conclave Pvt. Ltd. Vs DCIT (ITAT Kolkata) In the remand report, the AO clearly stated that notice u/s 143(2) of the Ac...

February 3, 2021 9957 Views 0 comment Print


Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

December 24, 2025 807 Views 0 comment Print

The Tribunal ruled that the appellate authority erred by admitting new documents without a Rule 46A application or giving the Assessing Officer a chance to rebut them.

Section 69A Reassessment Invalid Without Proper Hearing

December 24, 2025 516 Views 0 comment Print

The issue was whether reassessment and appellate orders could stand when participation was ineffective and grounds remained undecided. The Tribunal ruled that justice required restoration of the case to the Assessing Officer.

Documented FDI Through Banking Channels Escapes Section 69

December 24, 2025 342 Views 0 comment Print

The dispute involved taxing a foreign investment as unexplained income. The Tribunal clarified that Section 69 applies only where investments are not recorded in books or the source remains unexplained.

ITAT Allows TDS credit although corresponding income declared by Sister concern

December 23, 2025 1236 Views 0 comment Print

The Tribunal ruled that once income has suffered tax in the hands of the real recipient, TDS credit cannot be withheld on technical grounds.

Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment

December 23, 2025 633 Views 0 comment Print

The ITAT held that revision is invalid when invoked merely to re-examine an issue already scrutinised by the Assessing Officer.

Wrong Authority Approval Voids Reassessment Beyond 3 Years

December 23, 2025 672 Views 0 comment Print

The Tribunal held that approval by an incompetent authority under Section 151(ii) invalidates a reassessment issued after three years. The notice and consequential order were declared void for lack of jurisdiction.

Belated Filing Alone Doesn’t Nullify 80P Deduction at CPC Stage: ITAT Lucknow

December 23, 2025 741 Views 0 comment Print

ITAT ruled that deductions under section 80P cannot be disallowed at the CPC stage for returns filed after the due date prior to Finance Act 2021. The matter was remanded for proper verification by the AO.

Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar

December 23, 2025 270 Views 0 comment Print

ITAT ruled that enhancement of income under section 251 without giving the assessee a proper hearing is invalid. The appeals were remanded to CIT(A) for fresh adjudication.

Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective

December 23, 2025 906 Views 0 comment Print

ITAT held that Section 50C proviso is retrospective, allowing stamp duty value as on the agreement date where consideration was fixed earlier, significantly reducing LTCG exposure.

Charitable Objects Warrant One More Chance for Registration: ITAT Amritsar

December 23, 2025 282 Views 0 comment Print

The tribunal held that mere absence of substantial activities since inception is not conclusive where charitable objects are genuine. A fresh opportunity must be granted to substantiate activities with evidence.

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